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Debitur A (TOP = 30 hari) Debitur B (TOP = 30 hari)

Tgl Faktur Nilai Faktur Tgl Faktur Nilai Faktur


24-Sep-00 3,000,000 25-Sep-00 3,000,000
7-Oct-00 2,000,000 29-Sep-00 2,000,000
8-Dec-00 1,000,000 25-Nov-00 1,000,000

Cadangan Kerugian Piutang adalah 1%, 2%, 3% masing-masing untuk piutang lewat jatuh tempo <= 30 hari, 30 < LJT < 60,
dan LJT >= 60 hari.

Syarat Nilai Faktur


No Debitur Tanggal Faktur Nilai Faktur
Bayar Belum Jt. Tempo
1 A 24-Sep-00 30 3,000,000 -
2 B 25-Sep-00 30 3,000,000 -
3 B 29-Sep-00 30 2,000,000 -
4 A 7-Oct-00 30 2,000,000 2,000,000
5 B 25-Nov-00 30 1,000,000 1,000,000
6 A 8-Dec-00 30 1,000,000 1,000,000
Total 12,000,000 4,000,000
Total Debitur A 6,000,000 3,000,000
Total Debitur B 6,000,000 1,000,000
Cadangan

Cadangan : LJT <= 30 = 0


30 < LJT < 60 = 0
LJT =>60 = 8,000,000
30
tuh tempo <= 30 hari, 30 < LJT < 60,

PER TANGGAL 31-Dec-00


Nilai Faktur Sudah Lewat Jatuh Tempo
Jt. Tempo LJT <= 30 30 < LJT < 60 LJT >= 60
3,000,000 - - 3,000,000
3,000,000 - - 3,000,000
2,000,000 - - 2,000,000
- - - -
- - - -
- - - -
8,000,000 - - 8,000,000
3,000,000 0 0 3,000,000
5,000,000 - - 5000000
0 0 240,000

x 1% = 0
x 2% = 0
x 3% = 240,000
240,000